MN SF5135

Increases accrual rate from one hour per 30 hours worked to one hour per 40 hours worked, with a maximum of 48 hours per year.

Allows employers with 25 or fewer full-time equivalent employees to pay earned sick and safe time at half the standard hourly rate.

Exempts new employees from paid sick time requirements during an employer's first 12 consecutive months of operation.

Adds minors under age 18, part-time employees working 25 hours or fewer per week, seasonal workers, and per diem/intermittent workers to the list of employee exclusions.

Waives monetary penalties for initial violations of earned sick and safe time requirements until after January 1, 2025.